In this post we'll review the different things administrators can do with message tracking on Exchange Server 2010. We'll discuss disclosure and privacy control settings and do a quick review on which roles have access to message tracking and how to grant access to a user or group of users. Disclosure and privacy control – There’re two settings that can be modified in the organizational configuration to change the level of disclosure of sensitive items in Delivery Reports: Read status reporting and subject logging. Read Status Reporting – If this feature is enabled, a user requesting the Delivery Report for a particular message can see if that message was marked as read in the recipient's mailbox.
Full Article: Exchange Team